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Social Security Contributions and Benefits Act 1992

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Changes over time for: Paragraph 7

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Changes to legislation:

Social Security Contributions and Benefits Act 1992, Paragraph 7 is up to date with all changes known to be in force on or before 08 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

7F1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S

[F1(2)Where an amount is required to be calculated in accordance with the provisions of [F2paragraph 5, 5A, 6 or 6A] or sub-paragraph (1) above—

(a)the amount so calculated shall be rounded to the nearest penny, taking any 1/2p as nearest to the next whole penny above; and

(b)where the amount so calculated would, apart from this sub-paragraph, be a sum less than 1/2p, that amount shall be taken to be zero, notwithstanding any other provision of this Act, the Pensions Act or the Administration Act.]

[F3(3)For the purposes of paragraphs 5, 5A and 6A above, a woman falls within this sub-paragraph if—

(a)she was married to another woman who, at the time of her death, was a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and

(b)that marriage subsisted before the time when that certificate was issued.]

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